The Amsterdam Court ruled that the delivery of undeveloped plots 4 to 9 is subject to VAT as they are considered building sites. Despite the legal structuring of the transactions, which could individually lead to tax exemption, they are treated as a single transaction for VAT purposes. X’s appeal is dismissed.
Source: taxlive.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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